International Tax Ruling


Renting of immovable property by 'Diocese', a religious body, not taxable pre-July 2012 

CESTAT Chennai modifies order imposing service tax on activity of renting of immovable property on noting Revenue’s failure to establish that 'Diocese' (part of Roman Catholic Mission). is not a...View More

Sets aside revision withdrawing ITC merely on assumption, remands matter

Telangana HC sets aside revision order withdrawing entire ITC available to the Assessee merely on the basis of an assumption, remands matter for reconsideration; Holds that revisional authority cannot...View More

Quashes assessment order passed without reasoning, considering statutory forms; Allows writ 

Bombay HC quashes assessment order imposing VAT demand on Assessee, holding it to be bereft of particulars and passed in patent non application of mind and materials on record thus, directs Assessing ...View More

‘Premature’ to render decision on goods provisionally assessed; Remands matter to appellate authority

CESTAT Mumbai holds that, “it is not within the jurisdiction of the Tribunal to exercise the options in section 129B of Customs Act, 1962” since by exercising powers u/s 18 of the Customs ...View More

Revenue cannot impose tax on services provided by SEZ developer to units in SEZ 

CESTAT, Mumbai holds that Revenue does not have the authority to collect service tax on services provided by SEZ developer to units in SEZ, and thus quashes impugned demand order; Notes that during in...View More

Education & Higher Education Cess Credit doesn't lapse upon subsuming with excise-duty 

CESTAT Allahabad rules that CENVAT credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), which were available in the books of accounts of assessee-manufacturer, did not lapse...View More

Tour operator’s independent activity of trading domestic air-tickets not taxable event 

CESTAT Chennai sets aside demand of service tax on the mark-up or margin earned by tour operator for booking tickets with regard to domestic travels; States that “the demand of Service...View More

Upholds confirmation of excise duty on fabrication activity, suppression allegation; Dismisses appeal 

CESTAT Hyderabad dismisses Assessee’s appeal against imposition of excise duty on activity of fabrication undertaken; Holds that, it was indeed engaged in activity amounting to manufacture in te...View More

Taxpayer not obligated to pay erroneous amount in intimation-letter for ‘Vera Samadhan Yojana- 2019’ benefit 

Gujarat HC holds that taxpayer will be able to take the benefit of Vera Samadhan Yojana-2019 even if the taxpayer does not pay the outstanding tax amount erroneously reflected in the online ...View More

Order on Harpic, Lizol classification applies only to KVAT, not other State enactments

SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa...View More